https://www.taxtmi.com/caselaws?id=19768 The High Court held that the salary income of the assessee could not be computed after excluding the amount paid to his ex-wife as alimony and maintenance expenses for their minor son. The Court ruled in favor of the Revenue, rejecting the claim of the assessee for deduction based on diversion of income by overriding title. The Court emphasized that the payments to the ex-wife were a mode of applying the income that had already accrued to the assessee, rather than diverting the income before it reached him. en-us Tue, 08 Nov 1994 00:00:00 +0530 Mon, 09 Nov 2009 14:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19768 The High Court held that the salary income of the assessee could not be computed after excluding the amount paid to his ex-wife as alimony and maintenance expenses for their minor son. The Court ruled in favor of the Revenue, rejecting the claim of the assessee for deduction based on diversion of income by overriding title. The Court emphasized that the payments to the ex-wife were a mode of applying the income that had already accrued to the assessee, rather than diverting the income before it reached him. Case-Laws Income Tax Tue, 08 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19768